(1) An excise tax is imposed on every person engaging in this state in business as a harvester of timber on privately or publicly owned land. The tax is equal to the stumpage value of timber harvested for sale or for commercial or industrial use multiplied by the rate provided in this chapter.

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Terms Used In Washington Code 84.33.041

  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(2) A credit is allowed against the tax imposed under this section for any tax paid under RCW 84.33.051.
(3) Moneys received as payment for the tax imposed under this section and RCW 84.33.051 shall be deposited in the timber tax distribution account hereby established in the state treasury.

NOTES:

Effective datesSeverability1991 sp.s. c 13: See notes following RCW 18.08.240.
Effective date1985 c 57: See note following RCW 18.04.105.
SavingsEffective date1984 c 204: See notes following RCW 84.33.035.
Use of collection agencies to collect taxes outside the state: RCW 82.32.265.